An empirical dimension to expectations

Article Abstract:

The Institute of Chartered Accountants in England and Wales conducted a survey to measure the audit expectation gap in the UK. Based on historical analysis the audit expectation gap was seen to be unchanging and as wide as ever, with the constant presence of re-education and reassurance in auditing's history. Significant differences in views on auditors and the audit process were characteristic of the questionnaire survey. The most pronounced difference was concerning the auditor's role in the fair valuation of a company as reflected on the balance sheet, signifying the existence of a substantial financial reporting standards gap. The elements composing the questionnaire survey were expectations regarding auditing's nature and role, the testing procedures employed by auditors, and the auditors' background .

Reports, Auditing, Practice, Institute of Chartered Accountants in England and Wales, Surveys, Auditors

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Questioning the value of the research selectivity process in British university accounting

Article Abstract:

Accounting research should become less competitive as the value of accounting as a discipline could decline if the vision of the existing research selectivity process remains narrowed. A large number of accounting departments within British universities are given a poor rating in terms of research, which detracts from accounting's rightful position as a social science subject. Research selectivity has failed to meet its promised objectives.

Research, Universities and colleges

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From an envelope to a dream note and a computer: The award-winning experiences of post-war Japanese household accounting practices

Article Abstract:

The development of household accounting practices in post-war Japan is examined.

Management, Finance, Households

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